Question 26 (1 point) Rowen, Inc. had pre-tax accounting income of $2,700,000 and a tax rate of 20% in 2021, its first year of operations. During 2021 the company had the following transactions: 69 Received rent from Jane, Co. for 2022 96,000 Municipal bond income $120,000 Depreciation for tax purposes in excess of book depreciation $60,000 Installment sales profit to be taxed in 2022 $162,000 For 2021, what is the amount of income taxes payable for Rowen, Inc? 1) $452,400 HC. O 1) $452,400 O2) $490,800 O 3) $514,800 O 4) $579,600